The MTPC and GR10 are quite on par for their price range (no way that the GR10 is the superior headphone), rather each has its own strengths and weaknesses with the MPTC being a bit more versatile, dynamic, neutral and extended especially at the low end (which gives them a bit thicker sound which some may perceive as less clear or veiled although that's not really the case). The GR10, on the other hand, excels with vocal, jazz, acoustic, i.e. simpler quitter type music (not a bad thing by any means but they do not like to go loud rather the GR10 sound their best at moderate volume). Both are very easy to drive (unlike the GR8) and sound just fine out of the iPhone or iPod. If anything, the GR10 seems easier to drive than the MTPC (lower setting on the iPod volume). Seriously, these are portable phones for portable devices. The idea that they are designed to sit behind desk tube amp is "bleep". As a matter of fact, if a portable headphone does not sound good straight out of a portable player, it is a "bad" headphone for its intended purpose.